PERBANDINGAN METODE EOQ (ECONOMIC ORDER QUANTITY) DAN JIT (JUST IN TIME) TERHADAP EFISIENSI BIAYA PERSEDIAAN DAN KINERJA NON-KEUANGAN (STUDI KASUS PADA PT INDOTO TIRTA MULIA)
| Main Authors: | Sakkung, Carien Valerie; Universitas Kristen Maranatha, Sinuraya, Candra; Universitas Kristen Maranatha |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
MAKSI
, 2012
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| Online Access: |
http://majour.maranatha.edu/index.php/maksi/article/view/695 |
Daftar Isi:
- This study aims to determine comparison of the EOQ (Economic Order Quantity) method and JIT (Just In Time) method on the efficiency of inventory costs and nonfinancial performance at Indoto Tirta Mulia Company. Non-financial performance in this study include the production effectiveness, on time delivery, and product quality. In addition, this study also aimed to determine which method should be applied at Indoto Tirta Mulia Company, if both methods are reviewed from the aspect of efficiency of inventory costs and non-financial performance (the effectiveness of production, on time delivery, and product quality). Data were collected through interviews with the manager of production and the manager of accounting. The results explained that Indoto Tirta Mulia Company can minimize total costs of supplies and increase non-financial performance (the effectiveness of production, on time delivery, and product quality) of companies, if the company adopt JIT methods effectively. But in reality, Indoto Tirta Mulia Company does not apply with full commitment to JIT, so there are some weaknesses in its application, which can increase ordering costs and carrying costs, and not minimizing costs. Different with the EOQ method when applied according to the company's current condition, which could minimize the total cost of supplies because more controlled and have harmony with the inventory policies applied in the company. Therefore, researchers suggest Indoto Tirta Mulia Company implement EOQ method than implement JIT method partially. Keywords: EOQ (Economic Order Quantity), JIT (Just In Time), Efficiency of Inventory Costs, and Non-Financial Performance